How does the tax code define a church?
While the term “church” is found in the Internal Revenue Code, the term is not specifically defined. It includes anything from religions with traditional brick-and-mortar buildings, such as churches, mosques and temples, to religions that are media or home-based. For practical purposes, the term “church” is used in its broadest sense to encompass all forms of worship just as “minister” is used to refer to pastors, priests, rabbis, imams, and other spiritual leaders. IRS publication 1828, Tax Guide for Churches and Religious Organizations, contains additional information about the benefits and responsibilities of churches under the Internal Revenue Code. http://www.irs.gov/pub/irs-pdf/p1828.pdf. Q: What tax rules apply to churches? A: Just like all other organizations described in section 501(c)(3) of the Internal Revenue Code, churches are generally exempt from income tax, able to raise funds through tax-exempt bonds, and eligible to receive tax-deductible contributions. Unlike other 5
